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    <title>Equitable Treatment to IDR Holders.</title>
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    <description>Regulation 74 requires a listed entity with equity listed abroad to accord equitable treatment to Indian Depository Receipt (IDR) holders relative to home country security holders for all corporate actions, except where prohibited by Indian law, and to ensure protection of IDR holder interests, including in takeovers, delistings and buy backs, while complying with applicable home country laws.</description>
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      <description>Regulation 74 requires a listed entity with equity listed abroad to accord equitable treatment to Indian Depository Receipt (IDR) holders relative to home country security holders for all corporate actions, except where prohibited by Indian law, and to ensure protection of IDR holder interests, including in takeovers, delistings and buy backs, while complying with applicable home country laws.</description>
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